The terms we work under

We work with UK accountancy practices. The practice reviews our work, makes any professional adjustments and submits the return. We do not accept an engagement where there is no accountant to review the pack.

Kiaraj is a trading name of Kiara World Ltd, registered in England and Wales under company number 07689392. Registered office: 118a Junction Road, Bolton, England, BL3 4NQ.

Preparation of VAT working papers from records you supply: organisation of source documents, extraction and classification, reconciliations, schedules, a draft nine-box summary, an exceptions report and a missing-invoice report. The exact contents are set out in the scope agreed with your fixed quote.

Kiaraj prepares. Your accountant reviews and submits. We do not submit VAT returns to HMRC, we hold no HMRC credentials, we are not appointed as anyone's agent, and we are not tax advisers. Where a treatment is a matter of judgement we state the position we have taken and our reasoning in the exceptions report, so it can be accepted, rejected or replaced.

You supply the client records, hold the client authority needed to pass them to a processor, review what we return, make the final professional determination on every figure, and submit the return under your own credentials. The client relationship remains entirely yours.

We work to a defined preparation process including reconciliations, control checks and an internal review before release. Where our preparation contains an error, we will correct it at our cost. The specific accuracy standard and rework window will be set out in the engagement terms for your account.

Our liability arising from an engagement will be limited, and the limit will be stated in the engagement terms agreed with you before work begins. Nothing in those terms will limit liability where it cannot lawfully be limited. We are not liable for penalties, interest or losses arising from records that were incomplete or inaccurate when supplied, or from a figure that was reviewed and filed by the accountant.

Where we work behind an accountancy practice, we will not contact, market to or accept instructions from a client of that practice whose records we have seen through the engagement. The precise duration and scope of that commitment is set out in the engagement terms.

• One historical VAT quarter per practice.
• No live filing-period work.
• Scope subject to acceptance.
• No monetary alternative.
• Kiaraj may refuse a case that falls outside the pilot's reasonable scope.

• Kiaraj does not publish a fixed turnaround period. Expected turnaround is confirmed when the case is accepted, based on complexity and the completeness of the records supplied.
• The written quote confirms the expected turnaround that applies to your engagement.
• Timing begins after onboarding, payment where applicable, and receipt of complete usable records.
• Timing pauses while material information or evidence is outstanding.
• Kiaraj is not responsible for the timing of the accountant's review or of the HMRC submission.
• Where a case carries an urgent deadline, tell us when requesting a quote. Acceptance is subject to capacity and confirmed in writing.

Everything you send is confidential. We may retain generalised process knowledge derived from an engagement — rules, mappings, checks and templates — but not your clients' records, which are used only for the engagement they were supplied for. Data handling is governed by the data-processing agreement completed before any transfer, and described in our privacy notice and on the security page. If you are unhappy with how we have handled personal data, you can complain to us using the route set out in our complaints process, and you retain the right to complain to the Information Commissioner's Office at any time.

Work is carried out against a fixed quote agreed before processing begins, based on the complexity of the case. All prices are quoted excluding VAT; VAT is charged in addition at the prevailing rate. First live jobs are normally paid upfront. Ongoing partners may fund recurring work through a prepaid Partner Balance, and larger established partners may qualify for alternative arrangements. Full balance and refund conditions are confirmed in the partner agreement.

Either of us may end the arrangement. On request we will return your working papers and delete the underlying records, subject to any retention we are legally or professionally required to observe.

These terms are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction. Kiaraj is a trading name of Kiara World Ltd, company number 07689392.

If you are unhappy with work we have prepared or with how we have dealt with your practice, email info@kiaraj.co.uk with “Complaint” in the subject line, or write to us at our registered office. Tell us what happened and what you would like us to do. We acknowledge every complaint within 30 days, look into it, and reply with an outcome or an explanation of what is still being done.

A complaint about how we have handled personal data follows the route set out in clause 10 of the privacy notice, which also explains your right to go to the Information Commissioner's Office.